Case LawOrder No. AAAR/5/ 2024 (AR)
Tamil Nadu Generation and Distribution Corporation Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- April 24, 2024
- Type:
- Advance Ruling
- Members:
- Ashish Varma, D Jagannathan
Subject
Delay of one day in filing appeal due to paucity of staff is condoned
Condonation of delay in Appeal
Summary
The case involves an appeal filed by M/s Tamil Nadu Generation and Distribution Corporation Ltd. against an Advance Ruling regarding the GST applicability on various charges related to the distribution of electricity. The appellant sought condonation…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pan materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifi…